COST SHEET

UNIT-1000
Particular
Amount
Openig Stock 200,000
(+) Purchase 1,000,000
(+) Carriage inwards 100,000
(+) Octroi Charges 475,000
(-) Closing Stock 350,000
Raw Matirial Consumed
Direct Wages
Direct Expences
Prime Cost
Factory Over head
Factory Rent 100,000
Factory Power and factory electricity charges 40,000
Machinary Depriciation 25,000
Factory Insurance 75,000
Other Factory Expence 100,000
Total of Factory Over Head

Office Over head

Office Rent 80,000
Salaries To Staf 125,000
Depriciation on office furniture 25,000
Audit Fees 15,000
Bank charges 5,000
other office Expence 30,000
Sub Total of Office Over Head
(-) Less: Closing Stock Finished Goods
Total of Office Over Head
Selling Over head
Advertising Expence 450,000
Travelling Expence 100,000
Sales Commission 150,000
Carriage outward 15,000
Other sales Expence 200,000
Total Cost
(+) Prime Cost
Total Sales
UNIT-1000
Amount

1,425,000
500,000
300000
2,225,000

340,000
2,565,000

280,000
2,845,000
100,000
2,745,000

915,000
3,660,000
540000
4,200,000